I like it. It's turbine-like and represents the new motive force Tesla is all about.
Although I'm not a Performance owner and don't intend to be. My 2 cents...I thought the sound was awesome, but I won't have to hear it every time I floor it. I noticed that it was only audible when the pedal was all the way down at speeds below 40MPH as the wind and tires seemed to drowned out the whine.